sub Entry( $ $ $ $ ) {
    my ( $row, $slno, $testid, $status ) = @_;

    $worksheet->write( "A$row", $slno );
    $worksheet->write( "B$row", $testid );
    $worksheet->write( "C$row", $status );
}

##</code><code>##

  # skip header row on Excel Spreadsheet
  my @entries = (
      [ "1", "00A", "pass" ],
      [ "2", "01A", "fail" ],
      [ "3", "01B", "fail" ],
      [ "4", "02A", "pass" ],
  );

  for (my $i = 0; $i < @entries; $i++) {
      my ( $slno, $testid, $status ) = @{$entries[$i]};

      Entries( $i+2, $slno, $testid, $status );
  }